MGMT X 427.9 - Partnership Taxation

Course Description

This course covers tax and legal aspects of forming, operating and dissolving partnerships. Topics include the definition and conduct of a partnership; property, services, basis and holding periods; interest and liabilities; operational and at-risk rules; allocation of distributive shares; transactions between partners; disposition of interest and property; distributions involving 751 assets; termination and 736 payments; death of partner; and setting up family and limited partnerships as an association for tax purposes.

Course Outline

This course covers tax and legal aspects of forming, operating, and dissolving partnerships.

Notes

Contact:
John Caruso
jcaruso@unex.ucla.edu

Prerequisites

MGMT X 127 Federal Income Taxation or equivalent experience and consent of instructor.

Accrediting Associations

Minimum Continuing Legal Education (MCLE) Credit 34.0 Hours
Continuing Education Credit for Certified Financial Planning (CFP) Professionals 36.0 Hours

Applies Towards the Following Certificates

General Business Studies : Electives - Business Management
General Business Studies with Concentration in Accounting : Electives - Business Management
General Business Studies with Concentration in Entrepreneurship : Electives - Business Management
General Business Studies with Concentration in Finance : Electives - Business Management
General Business Studies with Concentration in International Trade and Commerce : Electives - Business Management
General Business Studies with Concentration in Leadership : Electives - Business Management
General Business Studies with Concentration in Marketing : Electives - Business Management
General Business Studies with Concentration in Real Estate : Electives - Business Management
Study Abroad at UCLA Program : Required
Taxation : Required Courses